1040 Schedule J (2025) - Income Averaging for Farmers and Fishermen

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This form is used to allow taxpayers engaged in the trade or business of farming or fishing to make an election. It helps them calculate their income tax by averaging, over the previous three years (referred to as the base years), a portion or the entirety of their taxable income from farming or fishing.

To use the Upload PDF endpoint for this document, you must use A_1040_SCHEDULE_J_2025 in the form_type parameter.

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SCHEDULE J
The document type A_1040_SCHEDULE_J_2025 supports data capture from the 1040 Schedule J only. The first two pages of the document 1040 are processed as a separate document type.

Field descriptions

The following fields are available on this form type:

JSON Attribute	Data Type	Description
`a_1040_schedule_j_2025-Part01-General:year`	Integer	Year
`a_1040_schedule_j_2025-Part01-General:namesShownOnReturn`	Text	Name(s) Shown On Return
`a_1040_schedule_j_2025-Part01-General:socialSecurityNumberSsn`	Social Security Number	Social Security Number (SSN)
`a_1040_schedule_j_2025-Part02-Line1To17:line1EnterTheTaxableIncomeFromYour2025Form10401040SrOr1040NrLine15`	Money	Line 1 - Enter The Taxable Income From Your 2025 Form 1040 1040-SR Or 1040-NR Line 15
`a_1040_schedule_j_2025-Part02-Line1To17:line2AEnterYourElectedFarmIncomeDoNotEnterMoreThanTheAmountOnLine1`	Money	Line 2A - Enter Your Elected Farm Income. Do Not Enter More Than The Amount On Line 1
`a_1040_schedule_j_2025-Part02-Line1To17:line2BExcessIfAnyOfNetLongTermCapitalGainOverNetShorttermCapitalLoss`	Money	Line 2B - Excess If Any Of Net Long-Term Capital Gain Over Net Short-Term Capital Loss
`a_1040_schedule_j_2025-Part02-Line1To17:line2CUnrecapturedSection1250Gain`	Money	Line 2C - Unrecaptured Section 1250 Gain
`a_1040_schedule_j_2025-Part02-Line1To17:line3SubtractLine2AFromLine1`	Money	Line 3 - Subtract Line 2A From Line 1
`a_1040_schedule_j_2025-Part02-Line1To17:line4FigureTheTaxOnTheAmountOnLine3UsingThe2025TaxRates`	Money	Line 4 - Figure The Tax On The Amount On Line 3 Using The 2025 Tax Rates
`a_1040_schedule_j_2025-Part02-Line1To17:line5IfYouUsedScheduleJToFigureYourTaxFor`	Money	Line 5 - If You Used Schedule J To Figure Your Tax For
`a_1040_schedule_j_2025-Part02-Line1To17:line6DivideTheAmountOnLine2ABy30`	Money	Line 6 - Divide The Amount On Line 2A By 3
`a_1040_schedule_j_2025-Part02-Line1To17:line7CombineLines5And6IfZeroOrLessEnter0`	Money	Line 7 - Combine Lines 5 And 6. If Zero Or Less Enter -0-
`a_1040_schedule_j_2025-Part02-Line1To17:line8FigureTheTaxOnTheAmountOnLine7UsingThe2022TaxRates`	Money	Line 8 - Figure The Tax On The Amount On Line 7 Using The 2022 Tax Rates
`a_1040_schedule_j_2025-Part02-Line1To17:line9IfYouUsedScheduleJToFigureYourTaxFor`	Money	Line 9 - If You Used Schedule J To Figure Your Tax For
`a_1040_schedule_j_2025-Part02-Line1To17:line10EnterTheAmountFromLine6`	Money	Line 10 - Enter The Amount From Line 6
`a_1040_schedule_j_2025-Part02-Line1To17:line11CombineLines9And10IfLessThanZeroEnterAsANegativeAmount`	Money	Line 11 - Combine Lines 9 And 10. If Less Than Zero Enter As A Negative Amount
`a_1040_schedule_j_2025-Part02-Line1To17:line12FigureTheTaxOnTheAmountOnLine11UsingThe2023TaxRates`	Money	Line 12 - Figure The Tax On The Amount On Line 11 Using The 2023 Tax Rates
`a_1040_schedule_j_2025-Part02-Line1To17:line13IfYouUsedScheduleJToFigureYourTaxFor2024EnterTheAmount`	Money	Line 13 - If You Used Schedule J To Figure Your Tax For 2024 Enter The Amount
`a_1040_schedule_j_2025-Part02-Line1To17:line14EnterTheAmountFromLine6`	Money	Line 14 - Enter The Amount From Line 6
`a_1040_schedule_j_2025-Part02-Line1To17:line15CombineLines13And14IfLessThanZeroEnterAsANegativeAmount`	Money	Line 15 - Combine Lines 13 And 14. If Less Than Zero Enter As A Negative Amount
`a_1040_schedule_j_2025-Part02-Line1To17:line16FigureTheTaxOnTheAmountOnLine15UsingThe2024TaxRates`	Money	Line 16 - Figure The Tax On The Amount On Line 15 Using The 2024 Tax Rates
`a_1040_schedule_j_2025-Part02-Line1To17:line17AddLines4812And16`	Money	Line 17 - Add Lines 4 8 12 And 16
`a_1040_schedule_j_2025-Part02-Line18To23:line18AmountFromLine17`	Money	Line 18 - Amount From Line 17
`a_1040_schedule_j_2025-Part02-Line18To23:line19IfYouUsedScheduleJToFigureYourTaxFor`	Money	Line 19 - If You Used Schedule J To Figure Your Tax For
`a_1040_schedule_j_2025-Part02-Line18To23:line20IfYouUsedScheduleJToFigureYourTaxFor`	Money	Line 20 - If You Used Schedule J To Figure Your Tax For
`a_1040_schedule_j_2025-Part02-Line18To23:line21IfYouUsedScheduleJToFigureYourTaxFor2024EnterTheAmount`	Money	Line 21 - If You Used Schedule J To Figure Your Tax For 2024 Enter The Amount
`a_1040_schedule_j_2025-Part02-Line18To23:line22AddLines19Through21`	Money	Line 22 - Add Lines 19 Through 21
`a_1040_schedule_j_2025-Part02-Line18To23:line23TaxSubtractLine22FromLine18AlsoIncludeThisAmountOnForm1040`	Money	Line 23 - Tax. Subtract Line 22 From Line 18. Also Include This Amount On Form 1040

Sample document

drive.google.com

1040_SCHEDULE_J_2025.pdf

Sample JSON result

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Updated 3 days ago

🚧SCHEDULE J

Field descriptions

Sample document

Sample JSON result

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SCHEDULE J